Computer hardware service contracts sold in conjunction with computers

Computer software

Computer software service contracts sold in conjunction with computer software

Computer software service contracts when the true object of the contract is to obtain computer software updates during the contract period

Computers (computer parts, such as computer monitors, keyboards and scanners, when not sold in conjunction with a central processing unit (CPU) and accessories are taxable2)

Corset laces

Corsets

Costumes (must be sold; rentals are taxable)

Coveralls

Daily planners or organizers when used by school children as a school supply Dress shields

Dresses

Earmuffs

Elastic ponytail holders

Fishing boots

Formal clothing (must be sold; rentals are taxable)

Furs

Galoshes

Garters/garter belts

Girdles

Gloves (batting, bicycle, dress, garden, golf, ski, tennis)

Gowns

Graduation caps and gowns (must be sold; rentals are taxable)

Gym suits

Hair bows

Hair clips

Hand muffs

Handbags

Handkerchiefs

Hats

Headbans

Hosiery

Hunting vests

Ice skates (rentals are taxable)

In-line skates (rentals are taxable)

Jackets

Jeans

Jogging suits

Jumpers

Leg warmers

Leotards and tights

Lingerie

Mittens

Nightgowns

Overshoes

Pajamas

Pants

Pantsuits

Pantyhose

Personal Digital Assistants or PDAs (PDAs are hand-held computers used as daily planners. Please note that the exemption does not apply to cell phones with a PDA, computer applications or similar components.)

Pillow cases Pillows (all types)

Ponchos

Printer supplies (replaceable ink cartridges used in printers are exempt from tax as "printer supplies")

Printers (replacement parts are taxable)

Prom dress (must be sold; rentals are taxable)

Purses

Raincoats

Rainwear

Riding pants

Robes

Roller skates (provided the skates are permanently attached to the boots) (rentals are taxable)